Noncash Donations and Form 8283: Records and Appraisal Requirements

The plain answer: if your total noncash charitable contributions for the year add up to more than $500, you generally have to file Form 8283 with your return. If a contribution (or a group of similar items) is worth more than $5,000, you generally move into Section B of the form, which usually means a qualified appraisal. There are property-specific rules and exceptions, including some publicly traded securities that skip the appraisal. Cash gifts don’t go on 8283 at all. This is a records form first and a valuation form second, so the documents you keep matter as much as the numbers you write.

What Counts as a Noncash Contribution

A noncash (or in-kind) contribution is giving property instead of money to a qualified charity. Think used clothing and household goods, furniture, a vehicle, equipment, artwork, collectibles, or shares of stock. If you handed over an asset rather than writing a check, it’s noncash. Cash, checks, and credit card gifts are not noncash contributions and don’t belong on Form 8283.

To deduct any of it, the organization generally has to be a qualified charity, and you generally have to itemize. Giving to an individual or a non-qualified group doesn’t get you a deduction no matter how generous it was.

When Form 8283 Is Generally Required

The trigger is your total noncash deductions for the year, not any single gift. Once the combined total tops $500, Form 8283 generally comes into play. So a year of small donations can add up past the line even if no individual bag of clothes was worth much.

Below $500 of total noncash giving, you generally don’t file 8283, but you still keep records to support whatever you deducted.

Section A vs. Section B

The form splits by value.

Section A covers items (or groups of similar items) where you’re claiming $5,000 or less, plus certain publicly traded securities regardless of amount. It asks for a description, the charity, the date, how you got the property, your basis, and the fair market value.
Section B covers most single items or groups of similar items over $5,000. This is where the appraisal rules generally kick in, and the charity often has to sign acknowledging receipt.

“Similar items” matters. You can’t dodge Section B by splitting one large category (say, a coin collection) across several lines. Similar items are grouped together to test the thresholds.

When Appraisal Rules May Apply

For most property valued over $5,000, you generally need a qualified appraisal by a qualified appraiser, and you attach or summarize it through Section B. The appraisal has to meet specific standards and timing rules, so don’t grab a number off a resale site and call it done.

There are exceptions. Some publicly traded securities are valued by their market price and generally don’t need an appraisal even above $5,000. Certain other property types have their own special rules. When in doubt on a large or unusual gift, get the appraisal squared away before you file rather than after.

Why a Charity Receipt Is Not Proof of Value

This trips people up. The charity’s acknowledgement says they received the property. It generally does not establish what the property was worth. The charity isn’t valuing your gift for you. That’s your job, backed by your records (and an appraisal when required). A thank-you letter is necessary for many gifts, but it is not a substitute for valuation support.

A Records Checklist for Noncash Gifts

Keep enough to reconstruct the gift and defend the value.

A written acknowledgement from the charity (required for gifts of $250 or more).
A description of each item or group, including condition.
Photos of the donated property, especially for higher-value items.
The date of the contribution and the date you originally acquired the property.
How you acquired it (purchase, gift, inheritance) and your cost basis.
Your fair market value and how you determined it.
A qualified appraisal when the property requires one (generally over $5,000, with exceptions).
The completed Form 8283 kept with your tax file, matching what you filed.
For vehicles, the charity’s Form 1098-C or equivalent statement.

Run the Tax Return Documentation Checkup to review your own records before you file.

Pulling It Together

Noncash giving is generous and deductible, but it’s documentation-heavy by design. Track your total for the year so you know when you cross $500. Group similar items honestly. Line up an appraisal before you file when the value calls for one. And remember that the charity’s receipt proves the gift happened, not what it was worth.

Get the records right while the donation is fresh, and the deduction takes care of itself at filing time.

Sources

Frequently Asked Questions

Do I file Form 8283 for cash donations?

No. Form 8283 is only for noncash (in-kind) property contributions. Cash, check, and credit card gifts are not reported on it, though you still keep records to support those deductions.

Does every donation over $5,000 need an appraisal?

Most do, through Section B, but there are exceptions. Certain publicly traded securities are valued at market price and generally do not require an appraisal even above $5,000. Specific property types have their own rules, so check the requirement for what you actually gave.

Is the charity’s thank-you letter enough to prove the value of my gift?

No. The acknowledgement confirms the charity received the property. It generally does not establish fair market value. You support the value with your own records and, when required, a qualified appraisal.

Last reviewed: June 21, 2026.